Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5052096 | Ecological Economics | 2008 | 13 Pages |
Abstract
This paper evaluates energy tax reform in The Netherlands between 1988 and 2002 from a climate change perspective. In particular, the introduction of two (indirect) taxes on energy products is now responsible for a considerable amount of tax revenue from a green tax base. The paper discusses the energy tax base and rate structure from a modern Pigovian tax perspective and illustrates the practical difficulties involved in the indirect and non-uniform taxation of emissions. Also further improvements of the energy tax structure are discussed, such as a better targeting of the energy tax base and tax rate to fuel characteristics.
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Authors
Herman R.J. Vollebergh,